45-36-245
Section 45-36-245 Levy of tax; exemptions; payment; recordkeeping; disposition of funds. (a)
In addition to all other taxes imposed by law, the Jackson County Commission is hereby authorized
to levy a privilege or license tax in an amount not to exceed two percent against every person
engaging in Jackson County in the business of renting or furnishing any room or rooms, lodging,
or accommodations, to any transient in any hotel, motel, inn, tourist court, or any other
place in which rooms, lodgings, or accommodations are regularly furnished to transients for
a consideration. The tax shall be levied upon the charge for such rooms, lodgings, or accommodations,
including the charge for use of rental of personal property and services furnished in such
room or rooms. (b) There are exempted from the tax authorized by this section and from the
computation of the amount of the tax levied or payable hereunder the following: Charges for
property sold or services furnished which are required to be...
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45-39-245
Section 45-39-245 Privilege or license tax - Outside City of Florence. In Lauderdale County,
Alabama, outside the city limits of Florence, there is hereby levied, in addition to all other
taxes of every kind now imposed by law, and shall be collected as herein provided, a privilege
or license tax against the person on account of the business activities and in the amount
to be determined by the application of rates against gross sales, or gross receipts, as the
case may be, as follows: (1) Upon every person, firm, or corporation, engaged, or continuing
within Lauderdale County, Alabama, outside the city limits of Florence, in business of selling
at retail any tangible personal property whatsoever, including merchandise and commodities
of every kind and character, not including, however, bonds or other evidences of debts or
stocks, nor sale or sales of material and supplies to any person for use in fulfilling contract
for the painting, repair, or reconditioning of vessels, barges, ships,...
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45-44-200
Section 45-44-200 Business licenses. The Macon County Commission may set the fees for the issuance
of business licenses in the same manner as fees for business licenses are set in any municipality
in the county. Macon County may not levy any privilege or license tax that is levied by Article
2, commencing with Section 40-21-50, of Chapter 21 of Title 40. Any additional fees set pursuant
to this section shall be collected by the Macon County Commission and deposited in the county
general fund. (Act 2011-598, p. 1329, § 1.)...
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45-44-243
Section 45-44-243 Levy and collection; disposition of funds. (a) This section shall be applicable
only to Macon County. (b) There is levied and imposed, in addition to all other taxes of every
kind now imposed by law, a privilege or license tax upon every person, firm, or corporation
engaging in the business of renting or furnishing any room or rooms, lodging, or accommodations
to transients in any hotel, motel, inn, tourist camp, tourist cabin, or any other place in
which rooms, lodgings, or accommodations are regularly furnished to transients for a consideration,
in an amount of five percent of the charge for the room, rooms, lodgings, or accommodations,
including the charge for use or rental of personal property and services furnished in the
room; provided, however, that there is exempted from the tax levied under this section any
rentals or services taxed under Division 1, commencing with Section 40-23-1, of Article 1
of Chapter 23 of Title 40. The tax shall not apply to rooms,...
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11-51-122
Section 11-51-122 Insurance companies - Provision of statement of gross premiums, etc., and
payment of license tax; effect of failure to file statement or pay tax. On or before March
1 of each year, each insurance company which did any business in any municipality in this
state during any part of the preceding year shall, if a license or privilege tax is imposed
by said municipality on such insurance company, furnish the mayor or a revenue official, of
such municipality a statement in writing duly certified showing the full and true amount of
gross premiums received during the preceding year as provided under this article and shall
accompany such statement with the amount of license tax due according to Sections 11-51-120
and 11-51-121. Failure to furnish such statement or to pay such sum shall subject the company
and its agents to such penalties as the ordinance of such municipality may prescribe for doing
business therein without a license. (Acts 1935, No. 194, p. 256; Code 1940, T....
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45-27-245.31
Section 45-27-245.31 Levy of tax. In addition to all other taxes of every kind now imposed
by law, there is levied in all areas of Escambia County, except within the existing corporate
limits of the municipalities of Atmore, Brewton, East Brewton, Flomaton, Riverview, and Pollard
a privilege or license tax, a consumers' use tax, and a sellers' use tax of three percent
on business activity against gross sales or gross receipts of a business, as the case may
be. In any police jurisdiction where a tax is currently being levied and collected by a municipality,
the additional tax herein levied shall be at a rate equal to three percent reduced by the
percent of the current levy. Sales of automobiles, agricultural equipment, forestry equipment,
manufacturing equipment, and manufactured homes shall be exempt from the additional tax levied
herein. (Act 2004-325, p. 552, §2; Act 2010-592, p. 1325, §1.)...
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11-54B-41
Section 11-54B-41 Definitions. As used in this article, the following words and phrases shall
have the following meanings: (1) DISTRICT MANAGEMENT CORPORATION. An entity created by incorporation
under the Alabama Nonprofit Corporation Act, Chapter 3 of Title 10A, and designated by ordinance
by the incorporated municipality to manage a self-help business improvement district. (2)
MUNICIPALITY. Those municipalities designated as Class 2 municipalities as defined in Section
11-40-12. (3) SELF-HELP BUSINESS IMPROVEMENT DISTRICT. An area within the incorporated municipality
designated by ordinance as an area in which a special assessment may be levied on the owners
of real property located within the geographical area of the district for the purposes of
providing supplemental services within the district and promoting the economic and general
welfare of the district or, alternatively with respect to a district formed for the purpose
of increasing tourism within the municipality, an area or...
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45-5-247
Section 45-5-247 Levy of tax authorized. (a) In addition to all other taxes of every kind now
imposed by law, the Blount County Commission may levy a privilege or license tax upon every
person, firm, or corporation engaging in the business of renting or furnishing any room or
rooms, lodging, or accommodations to a transient in any hotel, motel, inn, tourist camp, tourist
cabin, or any other place in which rooms, lodgings, or accommodations are regularly furnished
to transients for a consideration. The amount of the tax shall be equal to four percent of
the charge for the rooms, lodgings, or accommodations, including the charge for use or rental
of personal property and services furnished in the room. There is exempted from the tax authorized
to be levied under this section any rentals or services taxed under Article 1 of Chapter 23
of Title 40. (b) The tax authorized to be levied by this section shall be collected by Blount
County in the same manner and subject to the same exemptions...
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11-49B-22
Section 11-49B-22 Taxes; exemptions; reporting credit sales; lien security; state sales tax
provisions applicable; charge for collecting tax; voting. (a) The authority shall, subject
to a referendum in the counties it proposes to serve, levy, in addition to all other taxes,
including, but not limited to, municipal gross receipts license taxes, a 1/4 percent privilege
license tax against gross sales or gross receipts, provided, however, that the rate of such
tax on any person, firm, or corporation engaged in the type of business described in Section
40-23-2(4) shall be an amount equal to 1/32 percent of the gross proceeds from sales described
in such section. The gross receipts of any business and the gross proceeds of all sales which
are presently exempt under the state sales and use tax statutes are exempt from the tax authorized
by this chapter. (b) The tax levied by this chapter shall be collected by the State Department
of Revenue, the authority, the county, or by contract to a...
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11-51-42
Section 11-51-42 Levy of taxes; certification and delivery to county tax assessor of copy of
ordinance or resolution levying taxes. It shall be the duty of the council, board of commissioners,
or other governing body of any such municipality during the month of May of each year, by
resolution or ordinance, to levy a tax on the property situated in such municipality for the
next succeeding tax year at a rate in no event in excess of the constitutional limit authorized
to be levied by such municipality on the value of such property as assessed for state taxation
as shown by the books of assessment for the state and county tax year ending September 30
next succeeding the levy. The levy so made by the council, board of commissioners, or other
governing body of such municipality shall go into force and effect as of October 1 next succeeding
the levy and shall become a lien on October 1 next succeeding such levy and not before. After
such levy is made it shall be the duty of the mayor or...
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